Civic Intelligence

Rise Charter School Inc.

990 • Fiscal year 2025 • EIN 85-1742583

Jul 01, 2024 to Jun 30, 2025 • Filed on Oct 14, 2025

203 Center StKimberly, ID 83341

(208) 423-4170

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.04x

Higher debt load relative to assets than 95% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

1.05x

Higher debt load relative to revenue than 89% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

28th percentile

-3.8%

Higher net margin than 28% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

71st percentile

$109,770

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

39th percentile

0.7%

Faster asset growth than 39% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

34%

Faster revenue growth than 81% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,591,309

Up $17,718 (+0.7%) from 2024

Net Assets

Down

-$102,120

Down $96,831 (-1831%) from 2024

Liabilities

Up

$2,693,429

Up $114,549 (+4.4%) from 2024

Revenue

Up

$2,564,842

Up $654,777 (+34%) from 2024

Expenses

Up

$2,661,673

Up $822,466 (+45%) from 2024

Net Income

Down

-$96,831

Down $167,689 (-237%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2022: $2,176,140Liabilities 2022: $2,082,059Net Assets 2022: $94,0812022Assets 2023: $2,531,700Liabilities 2023: $2,607,847Net Assets 2023: -$76,1472023Assets 2024: $2,573,591Liabilities 2024: $2,578,880Net Assets 2024: -$5,2892024Assets 2025: $2,591,309Liabilities 2025: $2,693,429Net Assets 2025: -$102,1202025

Highlighted filing

2025

Assets$2,591,309
Liabilities$2,693,429
Net Assets-$102,120

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $1,633,563Expenses 2022: $1,539,482Net Income 2022: $94,0812022Revenue 2023: $1,618,620Expenses 2023: $1,788,848Net Income 2023: -$170,2282023Revenue 2024: $1,910,065Expenses 2024: $1,839,207Net Income 2024: $70,8582024Revenue 2025: $2,564,842Expenses 2025: $2,661,673Net Income 2025: -$96,8312025

Highlighted filing

2025

Revenue$2,564,842
Expenses$2,661,673
Net Income-$96,831
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,564,842
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$1,361,898$1,167,341▼ $194,557
Savings and Temporary Cash Investments$667,551$664,709▼ $2,842
Land, Buildings, and Equipment, Net$9,450$273,016▲ $263,566
Pledges and Grants Receivable$111,390$82,975▼ $28,415
Cash and Non-Interest-Bearing Accounts$81,646$77,751▼ $3,895
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,573,591$2,591,309▲ $17,718
Other Assets Total$341,656$325,517▼ $16,139
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,759,801$1,605,165▼ $154,636
Other Liabilities$629,180$804,723▲ $175,543
Accounts Payable and Accrued Expenses$189,899$246,411▲ $56,512
Deferred Revenue-$37,130-
Total Liabilities$2,578,880$2,693,429▲ $114,549
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-5,289$-102,120▼ $96,831
Total Net Assets Fund Balance$-5,289$-102,120▼ $96,831
Total Liabilities and Net Assets / Fund Balance$2,573,591$2,591,309▲ $17,718

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$204,190-$204,190
Equipment$68,826$8,814$77,640
Other Assets Org$325,517--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heidi ChildExecutive DirectorFT$97,069$12,701$109,770
Jennifer WalkerPrincipalFT$60,551$7,923$68,474

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,521,606
Program Service Revenue
$0
Investment Income
$43,236
Other Revenue
$0
All Other Contributions
$77,670
Change in Net Assets
$-96,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,564,842
Total Revenue per Audited Statements
$2,564,842
Total Revenue per Form 990
$2,564,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,933,469
Other Expenses$728,204
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,285,448--$1,285,448
Other Expenses$387,005$43,000-$430,005
Depreciation Depletion$202,321--$202,321
Current Officers, Directors, Trustees, and Key Employees-$185,000-$185,000
Other Employee Benefits$159,243$22,918-$182,161
Pension Plan Contributions$144,164$24,207-$168,371
Payroll Taxes$98,336$14,153-$112,489
Interest$72,690--$72,690
Insurance$9,390$1,043-$10,433
Fees for Services Accounting-$8,600-$8,600
Fees for Services Legal-$3,587-$3,587
Occupancy$511$57-$568
Total Functional Expenses$2,359,108$302,565$0$2,661,673

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,661,673
Total Expenses per Audited Statements$2,661,673
Total Expenses per Form 990$2,661,673
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$790,376
Deferred Inflows - Pension Sources$14,347
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by designated finance personnel and the governing board prior to filing.

Form 990, Part VI, Section B, Line 12C

Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.

Form 990, Part VI, Section B, Line 15B

All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.

Form 990, Part VI, Section C, Line 19

Public information documents are made available either on the website or upon request.

Filing and Contact Details

Filer

Filer Name
RISE Charter School Inc
EIN
85-1742583
Phone
2084234170
Address
203 Center St, Kimberly, ID 83341

Signing Officer

Name
Heidi Child
Title
Executive Director
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Child
Formed
2020
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
79
Volunteers
45

Preparer

Firm
Quest Cpas Pllc
Address
1740 E FAIRVIEW AVE 1116, MERIDIAN, ID 83642
Preparer
Timothy M Hoyt
Phone
2086421417
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-96831
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IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0664709
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0204190
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0204190
IRS990ScheduleD/EquipmentGrp/BookValueAmt068826
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08814
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt077640
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0325517
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014347
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1790376
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt02564842
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0273016
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0325517
IRS990ScheduleD/TotalExpensesPerForm990Amt02661673
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IRS990ScheduleD/TotalRevenuePerForm990Amt02564842
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions and through ongoing publications.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by designated finance personnel and the governing board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Public information documents are made available either on the website or upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02359108
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02564842
IRS990/TotalVolunteersCnt045
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02591309
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0203 Center St
IRS990/USAddress/CityNm0Kimberly
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083341
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0risecharter.school

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